Form 6197

(Rev. October 2023) 

Gas Guzzler Tax 

Department of the Treasury 

Internal Revenue Service 

Go to www.irs.gov/Form6197 for the latest information. 

Attach to Form 720.

OMB No. 1545-0242 

Name (as shown on Form 720) Quarter ending Employer identification number

Part I Computation of Tax Line number 

If the fuel economy (mpg) of 

the automobile model type is: 

(a) 

At 

least 

(b) 

But 

less 

than 

(c) 

Tax 

rate 

(d) 

Number 

of cars 

sold 

(e) 

Tax due 

(multiply 

column (c) by 

column (d)) 

 

1 22.5 — $0

2 21.5 22.5 1,000

3 20.5 21.5 1,300

4 19.5 20.5 1,700

5 18.5 19.5 2,100

6 17.5 18.5 2,600

Line number 

If the fuel economy (mpg) of 

the automobile model type is: 

(a) 

At 

least 

(b) 

But 

less 

than 

(c) 

Tax 

rate 

(d) 

Number 

of cars 

sold 

(e) 

Tax due 

(multiply 

column (c) by 

column (d)) 

 

7 16.5 17.5 $3,000

8 15.5 16.5 3,700

9 14.5 15.5 4,500

10 13.5 14.5 5,400

11 12.5 13.5 6,400

12 — 12.5 7,700

13 Total tax due for the quarter. Add lines 2 through 12 in column (e). Enter here and on Form 720 on

the line for IRS No. 40 . . . . . . . . . . . . . . . . . . . . . . . . . 13

Part II Identification of Models Subject to Gas Guzzler Tax 

Line no. 

from 

above 

Fuel 

economy 

rating

No. of 

vehicles Make, model name, and model year 

For Privacy Act and Paperwork Reduction Act Notice, see instructions. Cat. No. 50011N Form 6197 (Rev. 10-2023)
Form 6197 (Rev. 10-2023) Page 2 

General Instructions 

Section references are to the Internal Revenue Code unless otherwise 

noted. 

Purpose of Form 

Use Form 6197 to figure the gas guzzler tax. The gas guzzler tax is 

imposed on the sale, use, or lease by the manufacturer or importer of an 

automobile of a model type that does not meet certain standards for fuel 

economy. Automobiles imported for business or personal use are 

subject to the tax. 

The tax liability is figured each quarter and reported on Form 720. See 

the Instructions for Form 720 for information on how to file and make 

deposits. 

If you import a gas guzzling automobile, you may be eligible to make 

a one-time filing for which no employer identification number is needed 

and no deposit is required. See One-Time Filing, later. 

Definitions 

Sale includes the manufacturer’s first use of an automobile or first lease 

of an automobile. For rules on paying the tax in the case of a first lease, 

see section 4217(e)(2). 

Manufacturer includes a producer or importer. The lengthening of 

existing automobiles is considered manufacture. 

Automobile (including limousines) means any four-wheeled vehicle 

rated at 6,000 pounds or less unloaded gross weight that is propelled by 

an engine powered by gasoline or diesel fuel and is intended for use 

mainly on public streets, roads, and highways. 

Automobile doesn’t include vehicles operated exclusively on a rail or 

rails; vehicles sold for use and used (a) as ambulances or combination 

ambulance-hearses, (b) as federal, state, or local police or other law 

enforcement vehicles, and (c) for firefighting purposes; or nonpassenger 

automobiles as defined in the Code of Federal Regulations, Title 49, Part 

523, section 523.5. 

Fuel economy means the average number of miles an automobile 

travels on a gallon of gasoline (or an equivalent amount of other fuel) as 

determined by the Environmental Protection Agency (EPA). 

Model type means a particular class of automobile as determined by 

EPA regulations. 

Instructions for Part I 

Complete Part I, lines 2 through 13. 

Column (d). Each line indicates a rating category based on the fuel 

economy (mpg) of the model type. Enter the number of automobiles 

sold, used, or leased during the quarter in column (d) on the applicable 

line for the rating category. 

If you sold two or more models that fall within one category, enter the 

total number of cars for all models in that category (see Example below). 

Example. In the second calendar quarter, a manufacturer sold: 

Model Fuel economy rating (mpg) No. sold 

A 20 6 

B 19.7 8 

Total automobiles sold . . . . . . . 14 

To complete Form 6197, the manufacturer would: 

1. Find the fuel economy rating for the models sold. Both models fall 

in the category for line 4 (19.5–20.5). 

2. Enter 14 in column (d), line 4.

3. Enter $23,800 ($1,700 × 14) in column (e), line 4. 

4. Enter $23,800 on line 13, and on the line for IRS No. 40 on Form 

720 for the second calendar quarter. 

Instructions for Part II 

Complete Part II by entering the information for each model type sold 

during a quarter. 

Using the facts in the Example above, the manufacturer would make 

two entries, one for Model A and one for Model B. 

If you need more space, attach a schedule in the same format as 

Part II. 

One-Time Filing 

If you import a gas guzzling automobile, you may be eligible to make a 

one-time filing of Form 720 and Form 6197 if you meet both of the 

following conditions.

• You don’t import gas guzzling automobiles in the course of your trade 

or business; and 

• You aren’t required to file Form 720 reporting excise taxes for the 

calendar quarter, except for a one-time filing. 

To make a one-time filing, follow these steps.

1. File the return for the quarter in which you incur liability for the tax. 

See When To File in the Instructions for Form 720. 

2. Pay the tax with the return. No deposits are required. 

3. If you’re an individual and don’t have an employer identification 

number (EIN), enter your social security number (SSN) or individual 

taxpayer identification number (ITIN) on Form 720 and Form 720-V, 

Payment Voucher, in the space for the EIN. 

4. Check the one-time filing box on Form 720 on the line for IRS No. 40. 

Example. In August 2023, Howard, an individual, imports a car. The car 

has a fuel economy rating of 15 mpg, so Howard is liable for the gas 

guzzler tax of $4,500 (Form 6197, line 9). Howard meets the two

conditions for a one-time filing: (1) doesn’t import gas guzzling 

automobiles in the course of a trade or business, and (2) isn’t otherwise 

required to file Form 720. Howard must file Forms 720 and 6197 for the 

third calendar quarter of 2023. Howard doesn’t have to deposit the gas 

guzzler tax of $4,500 but instead pays with the return. Howard checks 

the one-time filing box on Form 720. 

Privacy Act and Paperwork Reduction Act Notice. We ask for the 

information on this form in order to carry out the Internal Revenue laws of 

the United States. We need it to figure and collect the right amount of tax. 

Miscellaneous excise taxes are imposed under Subtitle D of the Internal 

Revenue Code. This form is used to determine the amount of tax that you 

owe. Section 6011 requires you to provide the requested information. 

Section 6109 requires you to provide your identifying number. Routine 

uses of this information include giving it to the Department of Justice for 

civil and criminal litigation, and to cities, states, the District of Columbia, 

and U.S. commonwealths and territories for use in administering their tax 

laws. We may also disclose this information to other countries under a tax 

treaty, to federal and state agencies to enforce federal nontax criminal 

laws, or to federal law enforcement and intelligence agencies to combat 

terrorism. Failure to provide this information in a timely manner or 

providing false or fraudulent information may subject you to penalties.

You aren’t required to provide the information requested on a form 

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a valid OMB control number. Books or records relating to a form or its 

instructions must be retained as long as their contents may become 

material in the administration of any Internal Revenue law. Generally, tax 

returns and return information are confidential, as required by section 

6103.

The time needed to complete and file these forms and related 

schedules will vary depending on individual circumstances. The 

estimated average times are:

Recordkeeping . . . . . . . . . . . . 7 hr., 10 min.

Learning about the law or the form . . . . . . 0 hr., 12 min.

Preparing, copying, assembling, 

and sending the form to the IRS . . . . . . . 0 hr., 19 min.

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